{"id":10162,"date":"2021-05-13T07:35:00","date_gmt":"2021-05-13T06:35:00","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=10162"},"modified":"2024-08-22T06:32:15","modified_gmt":"2024-08-22T05:32:15","slug":"mne-benefit-rbmcb","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=10162","title":{"rendered":"MNE benefit RBMcb"},"content":{"rendered":"\n<p style=\"text-align: center;\"><a href=\"https:\/\/www.dagtva.com\/?page_id=7484\" target=\"_blank\" rel=\"noopener noreferrer\">Proposal for a Global Taxation System<\/a><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #800000;\">&#8211; DAGTVA truth table &#8211;<\/span><\/p>\n<p align=\"center\"><span style=\"color: #800000;\"><strong>DAGTVA\u00ae &#8211; Distribution of MNE profits<\/strong><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"41\"><span style=\"color: #800000;\"><strong>No.<\/strong><\/span><\/td>\n<td width=\"332\"><span style=\"color: #800000;\"><strong>Problems exposed, requests, constraints and subjects<\/strong><\/span><\/td>\n<td width=\"60\"><span style=\"color: #800000;\"><strong>Origin<\/strong><\/span><\/td>\n<td width=\"24\"><span style=\"color: #800000;\"><strong>Pg<\/strong><\/span><\/td>\n<td width=\"24\"><span style=\"color: #800000;\"><strong>Li<\/strong><\/span><\/td>\n<td width=\"72\"><span style=\"color: #800000;\"><strong>Doc<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"41\">101<\/td>\n<td width=\"332\"><strong>A<\/strong>p \u2013<strong> M<\/strong>t<strong> C<\/strong> \u2013 the<strong> b<\/strong>enefit already assigned for the amount A cannot be reassigned.<\/td>\n<td width=\"60\">Pillar 1<\/td>\n<td width=\"24\">16<\/td>\n<td width=\"24\">23<\/td>\n<td width=\"72\">RBMcb<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em><strong><a href=\"https:\/\/www.dagtva.com\/wp-content\/uploads\/documents\/wstax\/unified_approach_dagtva.doc\" target=\"_blank\" rel=\"noopener\">Quote<\/a> :\u00a0<\/strong><span style=\"color: #993300;\"><strong>Appendix \u2013 Detailed proposal on profit allocation<\/strong><\/span><\/em><\/p>\n<p><span style=\"color: #993300;\"><em><strong>Amount C<\/strong><\/em><\/span><em><span style=\"color: #993300;\"> <strong>\u2013 Generalities <\/strong><\/span>(<a href=\"https:\/\/www.dagtva.com\/?page_id=10092\" target=\"_blank\" rel=\"noopener\">RBAcg<\/a>)<\/em><\/p>\n<p><em><span style=\"color: #993300;\"><strong>65<\/strong>. <span style=\"background-color: #ffff00;\">In relation to Amount C, it would also be important to ensure that the profit under Amount A could not (whether in whole or part) be duplicated in the market jurisdiction<\/span><\/span> (RBMcb),<span style=\"color: #993300;\"> for example based on an argument that some or all of the profit under Amount A is also in some way referable to the functional activity in the market jurisdiction which is rewarded by Amount C<\/span> (<a href=\"https:\/\/www.dagtva.com\/?page_id=10177\" target=\"_blank\" rel=\"noopener\">RBMct<\/a>).<span style=\"color: #993300;\"> Further work on certain aspects of the detailed interaction of Amounts A and C would therefore be warranted.<\/span><\/em><\/p>\n<p>It is impossible with the transactional taxation and <a href=\"https:\/\/www.dagtva.com\/?page_id=7563\" target=\"_blank\" rel=\"noopener\">the DAGTVA calculation of the transfer prices<\/a> applied to the transaction open, on the one hand to a right of attribution of profit while the transaction is already taxed proportionally in the two States and, we have seen also that this possible situation could only be executed by the taxation authorities of one State towards another, and on the other hand, that from the moment when this transaction is correctly taxed in both States, it seems impossible that the MNE is once again imposed, and that under the amount C, the possible dispute was not settled upstream between taxing authorities.<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/www.dagtva.com\/?page_id=7897\" target=\"_blank\" rel=\"noopener noreferrer\">Back to the truth table<\/a><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #800000;\">**********<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Proposal for a Global Taxation System &#8211; DAGTVA truth table &#8211; DAGTVA\u00ae &#8211; Distribution of MNE profits No. Problems exposed, requests, constraints and subjects Origin Pg Li Doc 101 Ap \u2013 Mt C \u2013 the benefit already assigned for the &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=10162\">Continuer la lecture <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"parent":7897,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-10162","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/10162","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10162"}],"version-history":[{"count":10,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/10162\/revisions"}],"predecessor-version":[{"id":11704,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/10162\/revisions\/11704"}],"up":[{"embeddable":true,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/7897"}],"wp:attachment":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10162"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}